Page 170 - P1 Integrated Workbook STUDENT 2018

Chapter 9

Participation in budgets

6.1 Top down vs bottom up

Top Down Bottom up

Senior Senior
management management

Middle-line Middle-line
managers managers

Operational Operational

managers managers

 Quicker  Better decisions

 Better for goal congruence  Motivates

 Better co-ordination  Budgets are more
acceptable
 Avoid budgetary slack

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